State General Levy

What is the State General Levy Tax?

The state general levy tax is a property tax applied only
to certain properties. Revenue from the tax is deposited in
the state general fund. The state property tax levy was
enacted in 2001.

What is the tax used for?

The money raised from the state general tax does not go directly to local governments (counties, cities, school districts, etc.). Instead, money raised by the tax is deposited in the state general fund for the state's budget use.

Is my property affected by the state general tax?

There are three types of property that must pay the state general tax, at different rates, and based on different values:

  1. Commercial/industrial properties: Class 3 commercial, industrial, and public utility property (exclusive of electric generating machinery) and class 5(1) unmined iron ore property.
  2. Seasonal residential recreational properties: Class 4c(1) resorts and 1c "Ma and Pa" resorts, and class 4c(12) non-commercial seasonal properties pay some state general tax.
  3. Certain non-profit community service organizations: Class 4c(3)(ii) property owned by a non-profit community service oriented organization.